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Millennium Infocom Technologies Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)117TTJ(Delhi)456

(ia) which contains identical provisions in respect of payments made to a resident has been inserted by the Finance (No. 2) Act, 2004, w.e.f.1st April, 2005. In this sub-clause words "rent, royalty" have been inserted w.e.f. 1st April, 2006. Provisions of … The rights of recipients are fully safeguarded under Sections 195(2), 195(3) and 197 of the Act. The only thing which is required to be done … order of CIT(A)-IX, New Delhi.2. The first issue consideration relates to sustaining of disallowance of Rs. 3,26,386 under Section 40(a)(i) of the Act. The facts of the case stated in brief are that during the year under

Laukik Developers Vs. Dcit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2007)105ITD657(Mum.)

the Act. Both the assessee and the Revenue stated before us that the amendment brought by Finance No.(2) Act, 2004 with effect from 01 04.05 introducing sub clause(d) in the provision of Section 80-IB(10) shall have no application … purposes was eligible exemption and therefore, commercial property was considered as housing property. He relied on decisions in 197 ITR 258 (Ker.) and 212 ITR 203 (Patna). The Ld. Counsel for the assessee submitted that both the

Smt. Saraswati Devi Gehlot Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Direct Taxation

Reported in : (2008)304ITR354(Jodh.)

the DVO for determining the cost of construction, we find that this section has been inserted by the Finance (No. 2) Act, 2004, w.r.e.f. 15th Nov., 1972. Circular dt. 15th July, 2005 copy placed in the paper book, provides that the … referred to the provisions of Section 142A and Circular No. 5 of 2005, dt. 15th July, 2005 (2005) 197 CTR (St) 1 to show that the reference made by the AO was invalid. He further invited our

Rajeev Suri Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

provided in the tender document which is not only arbitrary but also violative of Rule 182 of General Finance Rules, 2017 which envisages for an estimation of reasonable expenditure. It is submitted that consultation NIT sought to … PETITION (CIVIL) No.922/2020 WRIT PETITION (CIVIL) No.1041/2020 1 JUDGMENT A.M. Khanwilkar, J.TABLE OF CONTENTS S.No.TOPIC PARAS1 Introduction 1 2. Objectives of the Project 2-10 3. Proceedings and Contentions of the 11-123 Parties Consideration 4. Rule of Law … and (xiv) To preserve the built heritage by not undertaking aggressive reconstruction activity on graded heritage structures on which only minimum renovation measures are permissible … 229 d) Procedure during decision- 230-265 making process and Public Hearing under Section 11A e) Quasi Legislative Function 266-273 f) Post change in land use … maintain its functionality as per changing requirements. Post 1971 census wherein the total population of India was

P. Manivannan, Ex. Commissioner, HDMC, Hubballi and Another Vs. Mohamm ...

Court : Karnataka Dharwad

Subject : Land Acquisition

Another vs. Arihant Hire Purchase Co.Ltd.; ii. CDJ 2008 DHC 2550 in the case of K.Suresh vs. M/s.Lloyds Finance Ltd. and Another; iii. CDJ 2015 SC 1032 in the case of Dr.Manorama Tiwari and Others v/s. Surendra … Negotiable Instruments Act, and to allow the said Criminal Revision Petition No.113/2012. 2. Brief facts as pleaded by the petitioner in the petition are that … to the notice of the trial Court that the accused persons, being the Government servants, prior sanction under Section 197 of Cr.P.C. is necessary and submitted that the trial Court illegally rejected the said application. He has also

b.s.n.l. Vs. Pramod v. Sawant

Court : Supreme Court of India

Subject : MRTP

protection under Section 197, Cr.P.C. to an employee of the appellant Corporation which was fully government owned and financed by the State Government, and therefore, respondent fell within the definition of a ‘public servant’. Setting aside the … by the dismissal of their writ application, rejecting the challenge to their prosecution for lack of sanction under Section 197 of the Code of Criminal Procedure, 1973 (hereinafter called as “Cr.P.C.”).2. A criminal complaint case no.14/S/2003 was filed … Section 3(3) of Maharashtra Private Security Guards (Regulation of Employment and Welfare) Act, 1981 (hereinafter called as “the Act”). The complaint stated that the appellant

State of Rajasthan Vs. Uka and ors.,

Court : Rajasthan

Subject : Tenancy

No. 1 was mortgaged to Bank was put for open auction. In the open auction on 19.3.94 respondent No. 2 Manoj Kumar who is not a member of Scheduled Caste/Scheduled Tribe purchased the same by offering the highest … shown that there are certain provisions therein which inhibit the entry of commercial Banks into the field of financing of agriculture. It will, therefore, be necessary to modify these laws for the purpose of enabling commercial banks … useful to notice certain relevant statutes and the facts associated.THE RAJASTHAN TENANCY ACT, 19553. On 30.3.1949, the State of Rajasthan was formed on integration of … of the Act of 1955 is to safeguard the interest of weaker sections of the society. Sections 42, 46-A and 49-A of this Act restrict … Rajasthan Agriculture Credit Operations (Removal of Difficulties) Act, 197411. An act to make provisions to facilitate adequate

Whirlpool of India Limited and anr Vs. Uoi and ors

Court : Delhi

Subject : Direct Taxation

the retrospectivity of the amendment made to Section 115 JB of the Income Tax Act, 1961 by the Finance (No.2) Act, 2009 by insertion of clause (i) to Explanation 1 with retrospective effect from 01.04.2001.2. The petitioner … were followed and applied by the Supreme Court in M/s. Krishnamurthi & Co. v. State of Madras AIR 197.SC 2455.We will notice this judgment in some detail later.15. Even otherwise, the argument of the petitioner that no

Van Oord Dredging and Marine Vs. Adit, (international

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2008)297ITR115(Mum.)

Toyo Engg. Corpn. ITA No.6600/M/02, cited by the assessee, has not considered the amendment made by Finance (No.2) Act, 2004 which has modified the amendment made by Finance Act, 2001 retrospectively. He relied on decision in 94 ITD … in relation to the NMPT project and this amount was treated as income from its discontinued business Under Section 176(3A) of the IT Act, 1961, apart from certain other additions and disallowances. The appeal to the CIT(A) … He submitted that the assessee company had applied for certificate Under Section 197(1) for deduction of tax at lower rate to the Assessing Officer. On

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to exclude DMG … to be the subject of a reference to the Court of Justice for a preliminary ruling under article 267 TFEU. The proceedings 2. As Henderson J explained at the outset of his judgment [2008] EWHC 2893 (Ch), … UK to the European Economic Community signed at Brussels on 22 January 1972 and the introduction of ACT in April 1973. Their arguments are directed